AQUACOSY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AQUACOSY
Largest movements
- Receivables within one year -€22,411
down €22,411 (-45.3%), from €49,484 to €27,072
of which Trade receivables: -€24,427
- Receivables after one year -€9,000
no longer reported in 2025 (was €9,000)
- Tangible fixed assets -€2,911
down €2,911 (-36.8%), from €7,911 to €5,000
of which Furniture and vehicles: -€2,632
- Stocks and contracts -€1,006
down €1,006 (-9.0%), from €11,231 to €10,225
- Reserves -€20,917
down €20,917 (-57.6%), from €36,296 to €15,380
of which Distributable reserves: -€20,917
- Other debts -€8,834
no longer reported in 2025 (was €8,834)
- Tax, wage and social debts -€4,538
down €4,538 (-38.5%), from €11,778 to €7,240
of which Taxes: -€4,004
- Profit (loss) carried forward +€4,217
up €4,217, from -€4,058 to €159
- Trade debts -€4,119
down €4,119 (-22.4%), from €18,382 to €14,264
- Other operating charges -€8,557
down €8,557 (-40.3%), from €21,226 to €12,669
- Depreciation -€7,792
down €7,792 (-68.9%), from €11,303 to €3,511
- Gross operating margin -€7,052
down €7,052 (-16.9%), from €41,753 to €34,701
- Staff costs +€6,963
up €6,963 (+156%), from €4,453 to €11,417
- Taxes +€425
up €425 (+25.4%), from €1,670 to €2,095
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,238 | €45,018 | -€36,219 | -44.6% |
| Fixed assets | 21/28 | €8,863 | €5,352 | -€3,511 | -39.6% |
| Intangible fixed assets | 21 | €952 | €352 | -€600 | -63.0% |
| Tangible fixed assets | 22/27 | €7,911 | €5,000 | -€2,911 | -36.8% |
| Plant, machinery and equipment | 23 | €318 | €39 | -€279 | -87.7% |
| Furniture and vehicles | 24 | €7,593 | €4,961 | -€2,632 | -34.7% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €72,375 | €39,666 | -€32,709 | -45.2% |
| Amounts receivable after more than one year | 29 | €9,000 | - | -€9,000 | |
| Other amounts receivable | 291 | €9,000 | - | -€9,000 | |
| Stocks and contracts in progress | 3 | €11,231 | €10,225 | -€1,006 | -9.0% |
| Stocks | 30/36 | €11,231 | €10,225 | -€1,006 | -9.0% |
| Amounts receivable within one year | 40/41 | €49,484 | €27,072 | -€22,411 | -45.3% |
| Trade receivables | 40 | €48,901 | €24,474 | -€24,427 | -50.0% |
| Other amounts receivable | 41 | €583 | €2,599 | +€2,016 | +346% |
| Cash at bank and in hand | 54/58 | €2,167 | €1,927 | -€240 | -11.1% |
| Deferred charges and accrued income | 490/1 | €493 | €441 | -€52 | -10.5% |
| Total equity and liabilities | 10/49 | €81,238 | €45,018 | -€36,219 | -44.6% |
| Equity | 10/15 | €38,439 | €21,739 | -€16,700 | -43.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,296 | €15,380 | -€20,917 | -57.6% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €35,676 | €14,760 | -€20,917 | -58.6% |
| Profit (loss) carried forward | 14 | -€4,058 | €159 | +€4,217 | |
| Amounts payable | 17/49 | €42,799 | €23,279 | -€19,520 | -45.6% |
| Amounts payable after more than one year | 17 | €1,775 | - | -€1,775 | |
| Financial debts | 170/4 | €1,775 | - | -€1,775 | |
| Amounts payable within one year | 42/48 | €41,024 | €23,279 | -€17,745 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €2,029 | €1,775 | -€254 | -12.5% |
| Trade debts | 44 | €18,382 | €14,264 | -€4,119 | -22.4% |
| Suppliers | 440/4 | €18,382 | €14,264 | -€4,119 | -22.4% |
| Taxes, remuneration and social security | 45 | €11,778 | €7,240 | -€4,538 | -38.5% |
| Taxes | 450/3 | €11,116 | €7,112 | -€4,004 | -36.0% |
| Remuneration and social security | 454/9 | €663 | €128 | -€535 | -80.7% |
| Other amounts payable | 47/48 | €8,834 | - | -€8,834 | |
| Remuneration, social security and pensions | 62 | €4,453 | €11,417 | +€6,963 | +156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,303 | €3,511 | -€7,792 | -68.9% |
| Other operating charges | 640/8 | €21,226 | €12,669 | -€8,557 | -40.3% |
| Gross operating margin | 9900 | €41,753 | €34,701 | -€7,052 | -16.9% |
| Operating profit (loss) | 9901 | €4,771 | €7,105 | +€2,334 | +48.9% |
| Financial income | 75/76B | €22 | €16 | -€6 | -27.0% |
| Recurring financial income | 75 | €22 | €16 | -€6 | -27.0% |
| Financial charges | 65/66B | €921 | €808 | -€113 | -12.3% |
| Recurring financial charges | 65 | €921 | €808 | -€113 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €3,871 | €6,312 | +€2,441 | +63.1% |
| Income taxes | 67/77 | €1,670 | €2,095 | +€425 | +25.4% |
| Profit (loss) for the period | 9904 | €2,201 | €4,217 | +€2,016 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,201 | €4,217 | +€2,016 | +91.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.